PYARE LAL AND SONS JEWELLERS,DELHI vs. DCIT, CC-26, DELHI, DELHI

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ITA 2644/DEL/2026Status: DisposedITAT Delhi07 July 2026AY 2020-212 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) for fresh adjudication on merits. The assessee was directed to participate in the appellate proceedings and present their case.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-prosecution, as the assessee failed to file submissions. The CIT(A) confirmed the Assessing Officer's findings without considering the merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without considering the merits, and if the assessee should be given an opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI

Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL

For Appellant: Shri Anuj Jain, CA
For Respondent: Ms. Lalita Kumar, CIT-DR
Hearing: 29/06/2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2644/Del/2026 (ASSESSMENT YEAR 2020-21) Pyare Lal & Sons Commissioner of Income Jewellers, Tax-29, New Delhi. Shop No.83, Aurbindo Vs. Place Market, Hauz Khas, New Delhi-110017. PAN-AAEFP9565B (Appellant) (Respondent) Assessee by Shri Anuj Jain, CA Department by Ms. Lalita Kumar, CIT-DR. Date of Hearing 29/06/2026 29/06/2026 Date of Pronouncement O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals)-29, New Delhi [Ld. CIT(A)] dated 27.01.2026 u/s 250 of the Income Tax Act, 1961 (“the Act” in short) arising out of the assessment order passed u/s 147/144 of the Act dated 31.03.2014 for Assessment Year 2020-21.

2.

From the perusal of the appellate order, it is seen that the order was passed ex- parte by Ld. CIT(A) for non-prosecution. As the assessee has not filed any submissions with regard to the grounds of appeal taken, ld. CIT(A) has no left with no other option but to confirm the findings given by the AO.

2 ITA No.2644/Del/2026 Pyare Lal and Sons Jewellers vs. DCIT 3. Heard both the parties at length and perused the material available on record. As observed above, that though the Ld. CIT(A) has provided three opportunities, however, assessee has filed to file any submissions/reply/evidences in support of the grounds of appeal taken. Thus, looking to the entirety of facts and the circumstances and in the interest of justice, all the issues in the appeal are restored back to the file of Ld. CIT(A) for fresh adjudication on merits in accordance with law after giving opportunity of being heard to the assessee. The assessee is also directed to participate in the appellate proceedings. With these directions, the appeal of the assessee is allowed for statistical purposes.

4.

In the result, appeal of the Assessee stands allowed for statistical purposes. Order pronounced in the open Court on 29.06.2026.

S Sd/- Sd/-/- - (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 07.07.2026. *PK, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI

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